@article{oai:fukuyama-u.repo.nii.ac.jp:00008442,
 author = {許, 霽},
 issue = {2},
 journal = {福山大学経済学論集, The Fukuyama economic review},
 month = {Oct},
 note = {40019229348},
 pages = {27--41},
 title = {中国進出企業における会計上の諸問題},
 volume = {36},
 year = {2011}
}